Before filing, however, Le altered the returns to generate large income tax refunds. She prepared and filed false income tax returns in this manner for more than 100 taxpayers without their knowledge or consent.

Le generated more than $450,000 in fraudulently generated income tax refunds that were then deposited electronically into bank accounts she controlled.

Le was ordered to pay $456,305 in restitution to the IRS and other victims, and to forfeit the proceeds of her crimes to the government. She will be under supervised release for three years following her sentence.